GST on exported frozen shrimp packs turns on pre-packaged and labelled inner containers, not outer master cartons.

Export of processed frozen shrimps in printed or labelled inner pouches or boxes was treated as taxable under GST because the inner packs contained a pre-determined quantity and satisfied the Legal Metrology Act-based meaning of a pre-packaged and labelled commodity. The presence of outer master cartons and the fact that the goods were exported did not alter the tax position, since the notification contained no export carve-out and larger cartons enclosing retail packs remained within the levy. The ruling therefore confirms that GST applies where the statutory test is met at the inner-package level.

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Issues: Whether export of processed frozen shrimps packed in printed or plain pouches or boxes and placed in master cartons of up to 25 kilograms each attracts GST as pre-packaged and labelled goods.

Analysis: The ruling turned on the explanation to the GST rate notification substituting the expression "pre-packaged and labelled" with the meaning of "pre-packaged commodity" under section 2(l) of the Legal Metrology Act, 2009, and on whether the packages were required to bear declarations under that law. The inner pouches or boxes contained a pre-determined quantity, were printed and labelled, and therefore answered the description of pre-packaged and labelled commodities. The fact that the goods were exported and placed in outer cartons did not exclude them from GST where the inner packs themselves satisfied the statutory test. The ruling also relied on the CBIC clarification that larger packs containing retail packs remain liable, and held that the notification made no carve-out for export supplies.

Conclusion: The export of processed frozen shrimps in the described packaging attracts GST, and the answer is affirmative against the assessee.

Final Conclusion: GST applies to the exported shrimp packs because the inner packages are pre-packaged and labelled commodities within the legal-metrology based GST entry, irrespective of export destination or the presence of an outer master carton.

Ratio Decidendi: Where a goods package contains a pre-determined quantity and is required to bear declarations under the Legal Metrology Act, 2009, it is a pre-packaged and labelled commodity for GST purposes, and export does not by itself remove the levy when the notification contains no export exception.

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